SEC Comment Letter for Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — Apr 12, 2010
Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: April 12, 2010 · CIK: 0000038264 · Accession: 0000000000-10-019908
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 April 12, 2010 Mr. James O. McKenna Chief Financial Officer Forward Industries, Inc. 1801 Green Rd., Suite E Pompano Beach, FL 33064 RE: Form 10-K for the year ended September 30, 2009 Form 10-Q for the peri od ended December 31, 2009 File No. 0-6669
Dear Mr. McKenna: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Jeffrey Gordon, Staff Account ant, at (202) 551-3866 or, in his absence, Lisa Haynes, Staff Acco untant, at (202) 551-3424. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
April 12, 2010
Mr. James O. McKenna Chief Financial Officer Forward Industries, Inc. 1801 Green Rd., Suite E Pompano Beach, FL 33064
RE: Form 10-K for the year ended September 30, 2009
Form 10-Q for the peri od ended December 31, 2009
File No. 0-6669
Dear Mr. McKenna:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Jeffrey Gordon, Staff Account ant, at (202) 551-3866 or, in his absence,
Lisa Haynes, Staff Acco untant, at (202) 551-3424.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f